Della and Jim Dillingham are willing to sacrifice their most prized possessions to buy each other a Christmas present.
In the exposition of "The Gift of the Magi," Della counts over the little money she has saved, recalling with some shame how she saved money by "bulldozing the grocer and vegetable man and the butcher." Della bartered with them to try to save some money for Jim's Christmas gift. Della's loving intentions are apparent from the beginning. When she sells her luxurious hair of which she is so proud, Della's willingness to sacrifice whatever she can to give a nice present to her husband is even clearer.
Similarly, in order to purchase a gift for his beloved wife, Jim Dillingham is willing to relinquish his gold watch, his only prized possession, which is an heirloom passed from his grandfather to his father and now to him. Moreover, his unselfish love for Della is certainly evinced when he sees Della sold her hair; he does not become angry or resentful that he sold his watch unnecessarily, as Della can no longer use the hair combs Jim purchased with the money he received for the watch.
When they each receive their gifts, neither makes any begrudging remark. Instead, Della hugs the combs and says positively, "My hair grows so fast, Jim!" Jim, too, reacts positively, saying, "Della... let's put away our Christmas presents and keep 'em awhile." Their love for each other is worth any sacrifice.